Illinois HB 5252: USE/OCC TX-SELLING PRICE-PAINT

Status: Rule 19(a) / Re-referred to Rules Committee (as of 2026-03-27)

State: Illinois · Session: 104th · Bill: HB 5252

Sponsors: Dan Ugaste

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB5252

Introduced 2/10/2026, by Rep. Dan Ugaste 

SYNOPSIS AS INTRODUCED:

35 ILCS 105/2 from Ch. 120, par. 439.2

35 ILCS 110/2 from Ch. 120, par. 439.32

35 ILCS 120/1

 Amends the Use Tax Act, the Service Use Tax Act, and the Retailers' Occupation Tax Act. Provides that the term "selling price" does not include any assessment imposed under the Paint Stewardship Act.

LRB104 17667 HLH 33933 b

A BILL FOR

HB5252LRB104 17667 HLH 33933 b

1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 5. The Use Tax Act is amended by changing Section 2 

5as follows:

6 (35 ILCS 105/2) (from Ch. 120, par. 439.2)

7 Sec. 2. Definitions. As used in this Act: 

8 "Use" means the exercise by any person of any right or 

9power over tangible personal property incident to the 

10ownership of that property, or, on and after January 1, 2025, 

11incident to the possession or control of, the right to possess 

12or control, or a license to use that property through a lease, 

13except that it does not include the sale of such property in 

14any form as tangible personal property in the regular course 

15of business to the extent that such property is not first 

16subjected to a use for which it was purchased, and does not 

17include the use of such property by its owner for 

18demonstration purposes: Provided that the property purchased 

19is deemed to be purchased for the purpose of resale, despite 

20first being used, to the extent to which it is resold as an 

21ingredient of an intentionally produced product or by-product 

22of manufacturing. "Use" does not mean the demonstration use or 

23interim u

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